Preparing evidence for a rateable value appeal
A case worker from the Valuation Office Agency (VOA) will normally attend the hearing. They will present their evidence and argument as to why they think your rateable value is correct. It is therefore important that you prepare thoroughly for your hearing. Gathering evidence to support your case can take time and effort.
We have a range of guidance that may assist you.
What to think about?
You should make sure that your case explains the issues that you and the VOA disagree about and the decision you want from the tribunal. The panel will consider evidence provided by both sides before they can decide the rateable value.
You should set out your arguments that support your case (including any legislation or case law) and enclose any evidence that you have to support this.
Important:
The tribunal can only consider evidence that was exchanged during the Challenge stage. New evidence can only be admitted in limited circumstances and you will need the agreement of the VOA or judicial approval (if the VOA are unhappy with the inclusion of the new evidence).
Types of evidence you could provide (and where to find it)
Rental prices of similar properties sold on or near the valuation date
If the VOA is relying on rental information as part of their case, you can ask them for the information on other properties.
Information of the rateable value of other similar properties in your area
- The properties you choose should be of the same type, age, size and location.
- You can find that rate inforMation here: https://www.gov.uk/introduction-to-business-rates
- Photographs
Lists that show changes in property prices
Your local bank, building society or local estate agents may have these.
Measurements of your property if size is not agreed
This can include plans or architects’ drawings.
Past tribunal decisions regarding similar properties
Previous decisions and case law lists
You may find it useful to look at previous tribunal decisions about other business rate appeals as these may give you an indication of what other appellants have used as evidence to argue their case.
There is also the Tribunal’s guidance and Consolidated Practice Statement, which may be relevant to your case.
If you intend to rely on case law, the case will not need to be included in full in your bundle of evidence submitted to the Tribunal if it appears on this case law list. However, you must include the relevant extract you intend to rely on, together with an explanation of how it assists your case.
You may also find useful information on the following websites: www.gov.uk and www.voa.gov.uk